Giuliano Foglia and Marco Poziello comment in the latest edition of Corriere Tributario on the “Impacts of geolocation on the tax base of digital businesses.”
In the domestic sphere, the issue of “geolocation” takes on a central role, considering how the (un)taxability of the revenues of a “digital service”, for the purposes of the tax on digital services (so-called “ISD”), is determined on the basis of the location in the territory of the state of the users.